#Section 148
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Section 68: Preference Share Sale Receipt reflected in Books Not Unexplained Credit
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Lack of Independent Application of Mind: Delhi HC set-aside Section 148 Reassessment Order
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Plea of defect in the notice not accepted as it had caused no prejudice to assessee
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Assessee can raise jurisdictional issue during section 148 proceedings: Madras HC
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HC Deems Order Unsustainable Due to Inconsistency in Petitioner’s Reply Documentation
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No Reassessment after 3 Years, Escaped Income below Rs. 50 Lakh: Karnataka HC
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Invalid Reassessment: Borrowed Satisfaction, Complete Disclosure & Change of Opinion
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Draft Assessment Order not issued: HC Quashed final Assessment Order
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Reopening inspired from change of opinion is liable to be quashed
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Investment in Indian Subsidiary Shares Not Taxable: Delhi HC
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ITAT Dismisses Appeal as NCLT Granted Moratorium Against Corporate Debtor under Section 14 of IBC
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Barred Notice Under Section 148A Limits Subsequent Proceedings
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ITAT Mumbai Upheld Reassessment on Undisclosed Property Transactions
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